The IFRS Interpretations Committee (Committee) discussed the following matter and tentatively decided not to add a standard-setting project to the work plan. The Committee will reconsider this ...

The International Accounting Standards Board (IASB) has today announced the start of a research project to review and improve the requirements for the statement of cash flows and related matters in ...

The International Integrated Reporting Framework and Integrated Thinking Principles are used around the world—in over 75 countries—to advance communication about value creation, preservation and ...

Episode three of our webinar series ‘Perspectives on sustainability disclosure’ will explore the benefits of industry-based disclosures for companies and investors. Sustainability-related risks and ...

Use of IFRS Accounting Standards by jurisdiction Analysis of use of IFRS Accounting Standards around the world Developing and maintaining the profiles To assess our progress towards the global ...

Digital financial reporting allows investors and other users of financial reports to efficiently search, extract and compare companies’ accounting and sustainability-related financial disclosures. A ...

IFRS 9 is effective for annual periods beginning on or after 1 January 2018 with early application permitted. IFRS 9 specifies how an entity should classify and measure financial assets, financial ...

This working group consisting of jurisdictional representatives and representatives from the IFRS Foundation has established dialogue for enhanced compatibility between the ISSB’s work and that of ...

IAS 29 applies to any entity whose functional currency is the currency of a hyperinflationary economy. Hyperinflation is indicated by factors such as prices, interest and wages linked to a price index ...

a finance lease if the lease transfers substantially all the risks and rewards incidental to ownership; and an operating lease if the lease does not transfer substantially all the risks and rewards ...